So there is already an array, @list, which is equivalent to /prj/accounting/reports/list.txt. From there I am trying to split it and then print. I'm confused on how I might do this, any suggestions? I usually work with input/output files but am trying to learn to use arrays so there aren't so many files hanging around.

Laurent has already pointed out your main problem. However, you do have another. If you used strict and warnings, you would have received a warning about your use of @list[4]. Perl suggest using $list[4]. Your use of $" suggests that this is not what you mean. Perhaps you mean @list[0..4] or even @list. I cannot tell without a sample input and expected output.

You should define special variables in the smallest possible scope. In this case, that would be inside the if-block. (It is possible to restrict the scope even move with a do-block, but this is probably overkill)

If you check the documentation for the function 'split', you will find that the first argument is regex, not a string. In this case, it did not matter. Get in the habit of doing it right to avoid a subtle bug in the future.